Problem 3-9 Travel Expenses (LO 3.4)

Joan is a self-employed attorney in New York City. Joan took a trip to San Diego, CA, primarily for business, to consult with a client and take a short vacation. On the trip, Joan incurred the following expenses:

Airfare to and from San Diego	$ 480
Hotel charges while on business	440
Restaurant meals while on business	260
Car rental while on business (she drove 240 miles)	110
Hotel charges while on vacation	460
Restaurant meals while on vacation	290
Car rental while on vacation	180
Total	$2,220

Calculate Joan's travel expense deduction for the trip, assuming the trip was made in 2021.